Paying National Insurance contributions from abroad

If you’re considering paying us other than by Direct Debit, please read the information below. Please check with your bank to see what charges they make for the method of payment you have chosen. If you have to pay any additional charges make sure your payment covers these.

When paying in a foreign currency, please remember that between you sending your payment and it being received by us the exchange rate can fluctuate. This can reduce the sterling value of your payment. If there is a shortfall we’ll write to you again and ask for a further payment.

How to pay

We recommend that you make all of your National Insurance payments electronically. Paying electronically:

• is safe and secure • gives you better control over your money • provides certainty about when your payment will reach us • avoids postal costs and delays

You can pay your National Insurance contributions from abroad by Bacs, online or telephone banking, or CHAPS.

If, exceptionally, you’re unable to pay electronically, you can pay by cheque or sterling draft.

For more information about paying us, go to www.gov.uk/pay-class-2-national-insurance/overview www.gov.uk/pay-voluntary-class-3-national-insurance/overview

Methods of payment

Bacs, online or telephone banking (Faster Payments) and CHAPS payments must be made in sterling from an account in the UK. However, if you’re paying us from Jersey, Guernsey or the Isle of Man, please check with your bank that these methods are suitable.

Bacs This service is only available for customers whose businesses are authorised by their bank to submit files direct to Bacs. It normally takes 3 bank working days for a payment by Bacs to reach us. Bank working days are Monday to Friday, excluding bank holidays.

Online or telephone banking (Faster Payments) You can either set up a manual instruction online or phone your bank or building society. Use the bank account details below quoting your reference and the payment amount.

Payments made by Faster Payments will usually reach us on the same or next day including weekends and bank holidays, provided the value of the payment doesn’t exceed the value limit set by the sending bank.

Before paying us you should contact your bank or building society to confirm the services available to you, any daily value limits and the latest cut-off times for making a payment.

CHAPS This allows you to make an immediate payment that will reach us on the same day provided you initiate payment within your banks processing times. This is usually between 9am and 3pm but you should check with your bank or building society.

CHAPS payments are more expensive than other payment methods, but can benefit you if you’re making very large payments. You’ll need to give your bank or building society our bank account details and your reference.

Bank details

Paying from a UK account

| Sort code | Account number | Account name | Reference | |-----------|----------------|--------------------|---------------------------------------------------------------------------| | 20 20 48 | 30944793 | HMRC NIC Receipts | National Insurance number, surname and initial. Employers should quote their TDR/PAYE reference number and ‘NI abroad’. |

Please take care when entering our bank account details. If you make a mistake with the sort code or account number there may be a delay before we credit your record or we may not receive your payment at all. Paying from a non-UK account

If you’re paying from a non-UK account, or in euros from a UK account, please use the details below. Ask your bank for information about making this type of payment and what their cut-off times are. There may be a charge for using this service.

You’ll need to give your bank or building society our bank account details.

| International bank account number (IBAN) | Bank identifier code (BIC) | Account name | Reference | |-----------------------------------------|---------------------------|--------------|-----------| | GB49 BARC 2020 4830 9447 93 | BARCGB22 | HMRC NIC Receipts | National Insurance number followed by ‘IC’, your surname and then your initial. Employers should quote their TDR/PAYE reference number and ‘NI abroad’. |

Please take care when entering our bank account details. If you make a mistake with the IBAN or BIC there may be a delay before we credit your record or we may not receive your payment at all.

Our banking address

Barclays Bank plc 1 Churchill Place LONDON E14 5HP United Kingdom

Cheques and sterling drafts

There are 3 ways you can pay us.

Sterling cheque

This is the best method for postal payments. By using a cheque of a UK bank in sterling currency you should avoid any bank charges (other than any standard charges imposed by your bank).

Foreign currency cheque

A foreign currency cheque will need to be converted into sterling before it can be paid to us. Our bank will charge us for making this conversion and we will bear this charge. If your bank also charges you for using this service you’ll have to pay these charges. We’ll return any cheque costing more to process than we would receive in value. Remember, in the time it takes for your cheque to clear, the exchange rate may fluctuate reducing the sterling value of the cheque. If this happens, we’ll write to you again and ask you to send us a further payment.

Sterling draft

You can buy a sterling draft from a bank abroad drawn on a UK clearing bank. You will have to pay any charges when you buy the draft.

You should make cheques and sterling drafts payable to ‘HM Revenue and Customs only’ followed by your National Insurance number, or for employers your TDR/PAYE number and ‘NIC from abroad Area 14’.

For example, ‘HM Revenue and Customs only QQ123456A NIC from abroad Area 14’.

Please include a note giving:

- your full name, address and National Insurance number, or for employers your TDR/PAYE reference number
- the tax year(s) the payment covers
- cheque details (cheque number, bank sort code and bank account number)

If you want a receipt, please ask for one when you send your payment to us. Send cheques and drafts to:

HM Revenue and Customs NEWCASTLE UPON TYNE NE98 1ZZ United Kingdom